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Cliffe Dekker Hofmeyr | South Africa | 1 Mar 2019

Win for employer: judgment on Employment Tax Incentive Act

In a recent unreported case regarding a taxpayer that conducted business in the wholesale and retail industry, the Tax Court had to decide whether the taxpayer could claim the employment tax incentive under the Employment Tax Incentive Act for certain periods. In its decision, the court not only considered the provisions of the act, but also applied various principles of South African labour law.
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Cliffe Dekker Hofmeyr | South Africa | 22 Feb 2019

When must reportable arrangements be disclosed to SARS?

Under the Tax Administration Act, persons that enter into certain types of transaction must report the details of those transactions to the South African Revenue Service. These types of transaction are called 'reportable arrangements'. In order to determine when the information must be disclosed by, the parties must first establish when the arrangement qualified as a reportable arrangement.
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Cliffe Dekker Hofmeyr | South Africa | 15 Feb 2019

One less issue when issuing tax invoices

A recent Value Added Tax Act amendment has created certainty regarding suppliers' ability to correct tax invoices that have already been issued and provides a remedy to recipient vendors which previously had difficulty obtaining a corrected tax invoice from suppliers. However, it remains unclear whether suppliers will be allowed to issue manual tax invoices reflecting the correct details......
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Cliffe Dekker Hofmeyr | South Africa | 11 Jan 2019

Clarification in SARS' latest issue of Interpretation Note 64

The South African Revenue Service recently published the fourth issue of Interpretation Note 64, which seeks to provide guidance on the application and interpretation of Section 10(1)(e) of the Income Tax Act. With the rising prevalence of complex developments, security estates, shopping centres, wellness compounds and high-rise flats in South Africa, body corporates, homeowners' associations......
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Cliffe Dekker Hofmeyr | South Africa | 14 Dec 2018

Good news for lenders? Further proposed amendments to doubtful debt provisions

The National Treasury and the South African Revenue Service recently appeared before Parliament's Standing Committee on Finance to provide it with a further update regarding some of the proposals contained in the draft Taxation Laws Amendment Bill published earlier in 2018. These amendments will come into force once the bill has been passed by Parliament, signed by the president and published......
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Cliffe Dekker Hofmeyr | South Africa | 16 Nov 2018

SARS rules on tax treatment of customer loyalty programmes

The South African Revenue Service recently published Binding Private Ruling 310, which deals with the tax treatment of customer loyalty programmes. The applicant was a local company supplying goods and services in the course of trade, which had – in order to enhance its business – proposed to implement a customer loyalty programme through which participating customers could benefit.
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Cliffe Dekker Hofmeyr | South Africa | 2 Nov 2018

Win for mining industry: High Court rules on calculation of royalties

United Manganese of Kalahari (Proprietary) Limited (UMK) recently applied to the High Court for declaratory relief in relation to the correct interpretation and application of Section 6(3)(b) of the Mineral and Petroleum Resources Royalty Act. The South African Revenue Service alleged that UMK had incorrectly deducted transport and distribution costs from gross sales and, in so doing, had......
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Cliffe Dekker Hofmeyr | South Africa | 26 Oct 2018

More than one way to skin a cat? High Court considers SARS' power to issue reduced assessments

Under Section 93 of the Tax Administration Act, there are five circumstances under which the South African Revenue Service may issue a reduced assessment in order to reduce a person's tax liability. While Section 93 makes it possible to 'skin a cat' (ie, reduce tax liability) in more ways than one, taxpayers should be mindful of the requirements that must be met and the correct process to......
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Cliffe Dekker Hofmeyr | South Africa | 19 Oct 2018

Tax returns: when does prescription commence to run?

The Supreme Court of Appeal recently had to determine whether an assessment issued for secondary tax on companies (STC) in respect of a dividend cycle ending in February 2007, which had been levied under the Income Tax Act, had prescribed in accordance with the Tax Administration Act. The key issue for consideration was whether the Tax Administration Act had prohibited the South African......
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Cliffe Dekker Hofmeyr | South Africa | 10 Aug 2018

If no tax debt, SARS must pay refund: notable judgment on Tax Administration Act's refund provisions

A recent judgment dealt with the pertinent and relevant issue of whether the South African Revenue Service (SARS) was legally justified in refusing to pay certain value added tax (VAT) refunds to a taxpayer on the grounds that the taxpayer owed an income tax debt, which SARS alleged was due and payable. The judgment should be seen as positive by taxpayers that have experienced difficulties in......
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